Amendment in Notification G.O.(P) No.34/2021/TAXES. dated 5th April, 2021 - S. R. O. No. 778/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.111/2021/TAXES. Dated, Thiruvananthapuram, 29th October, 2021 13th Thulam, 1197 S. R. O. No. 778/2021 In exercise of the powers conferred by sub-section (6D) of section 25 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council, hereby makes the following amendment in the notification issued under G.O.(P) No.34/2021/TAXES. dated 5th April, 2021 and published as S.R.O. No.350/2021 in the Kerala Gazette Extraordinary No.1382 dated 5th April, 2021, namely: - In the said notification, in the first paragraph after the words hereby notifies that the provisions of , the words, brackets, figure and letter sub-section (6A) or shall be inserted. 2. This notification shall be deemed to have come into force on the 24th September, 2021 By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The government had notified persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of Kerala State Goods and Services Tax Act, 2017 (20 of 2017), will not apply as per notification issued under G.O.(P) No.34/2021/TAXES. dated 5th April, 2021 and published as S.R.O. No.350/2021 in the Kerala Gazette Extraordinary No.1382 dated 5th April, 2021. Now, on the recommendation of the Council, the Government have decided to notify the persons to whom provisions of sub-section (6A) of section 25 of Kerala State Goods and Services Tax Act, 2017 (20 of 2017), will not apply, by amending the said notification. The notification is intended to achieve the above object.